TaxTMI 
TaxTMI 
Hi All,
We are supplying products (Liquor) to airlines. Being deemed export is there TCS applicable? Can you advice?
TCS on deemed export
09 Feb 2022 
3 Replies 
5501 Views Asked by
TCS applicability on deemed exports: supplies to airlines treated as domestic sales may attract TCS, not concessional export rate.
TCS applicability to supplies of liquor to airlines hinges on whether those supplies qualify as deemed export or export; section 52's TCS obligation applies to electronic commerce operators and there is no automatic TCS exemption for deemed exports, while one view in the discussion holds such supplies do not meet FTP, GST or customs definitions of export and therefore remain subject to TCS. (AI Summary)
TCS applicability to supplies of liquor to airlines hinges on whether those supplies qualify as deemed export or export; section 52's TCS obligation applies to electronic commerce operators and there is no automatic TCS exemption for deemed exports, while one view in the discussion holds such supplies do not meet FTP, GST or customs definitions of export and therefore remain subject to TCS. (AI Summary)